2021-11-09T12:28:26-06:00 2020-12-31 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2020-01-01 351784910 FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES OF INDIANA INC FOUN 3173595467 1525 N RITTER AVE INDIANAPOLIS IN 46219 CHERYL TROYER TREASURER 3173595467 2021-11-09 1 CHERYL TROYER 999009999 NATHAN A RODGERS CPA P01568275 3176334705 2021-11-02 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z CHERYL TROYER 1525 N RITTER AVE INDIANAPOLIS IN 46219 4179248 0 X WWW.LUTHERANFAMILY.ORG X 1989 IN TO PROVIDE A PERMANENT ENDOWMENT FOR LUTHERAN CHILD & FAMILY SERVICES OF INDIANA, INC. (LCFS) A RELATED ORGANIZATION TO ENHANCE THEIR ABILITY TO SERVE HUMAN NEEDS BY PROVIDING PROGRAMS OF COMPASSIONATE CARE AND COUNSEL TO ENHANCE DIGNITY AND QUALITY OF LIFE AND TO MANAGE AND MAINTAIN THE SHARING PLACE FOOD PANTRY & CHILDREN'S CLOTHING BANK.IN 2020, THE FOUNDATION FOR LUTHERAN CHILD & FAMILY SERVICES SOUGHT OUT OPPORTUNITIES TO ASSIST LCFS IN EXPANDING PROGRAMMING FOR YOUTH & YOUNG ADULTS. THE FOUNDATION ENGAGED IN FUNDRAISING & CONSTRUCTION TO IMPLEMENT THE PANDO ASPEN GROVE OF COMMUNITY HEIGHTS PERMANENT SUPPORTIVE HOUSING PROGRAM THAT IS SCHEDULED TO BECOME OPERATIVE FOR LCFS IN MID-2021. 9 8 0 150 0 0 1335301 1756180 1483545 1528051 949217 895017 -3054 -3698 3765009 4175550 1249556 1054850 0 0 0 0 0 0 334583 1395349 1468732 2644905 2523582 1120104 1651968 55674583 59016433 5557133 4748716 50117450 54267717 X TO PROVIDE A PERMANENT ENDOWMENT FOR LUTHERAN CHILD & FAMILY SERVICES OF IN/KY, INC., A RELATED 501C3 ORGANIZATION TO ENHANCE THEIR ABILITY TO SERVE HUMAN NEEDS BY PROVIDING PROGRAMS OF COMPASSIONATE CARE AND COUNSEL TO ENHANCE DIGNITY AND QUALITY OF LIFE. 1 0 700925 459031 741492 OUR PRIMARY PURPOSE IS TO SUPPORT LCFS. THE FOUNDATION HAS RAISED FUNDS FOR THE FOLLOWING LCFS PROGRAMS: LUTHERWOOD, EMERGENCY SHELTER CARE, AND TRINITY HOUSE RESIDENTIAL PROGRAMS, COMMUNITY BASED SERVICES, INSPIRE, PANDO AND SPIRITUAL GROWTH.RESIDENTIAL SERVICES INCLUDE PROVIDING FOOD, SHELTER, EDUCATION, BASIC MEDICAL CARE, AND COUNSELING/THERAPY TO YOUTH LIVING AT LUTHERWOOD, TRINITY HOUSE, AND LCFS' EMERGENCY SHELTER CARE PROGRAMS. ADDITIONALLY, LCFS PROVIDES MENTORING AND INDEPENDENT LIVING SKILLS TRAINING TO CLIENTS ENROLLED IN RESIDENTIAL PROGRAMMING. THESE RESIDENTIAL PROGRAMS SERVED 301 YOUTH IN 2020.COMMUNITY BASED PROGRAMS (INCLUDING INSPIRE) PROVIDE ADDITIONAL SUPPORT IN THE COMMUNITY FOR CHILDREN AND FAMILIES TO PROMOTE STRENGTHENING FAMILIES BY PROVIDING FAMILY COUNSELING AND THERAPY SERVICES IN THEIR OWN HOME/COMMUNITY SETTING (2GEN SERVICES) APPROXIMATELY 609 PEOPLE WERE SERVED THROUGH THESE SERVICES IN 2020. 640633 546802 747353 THE SHARING PLACE IS A CLIENTS' CHOICE FOOD PANTRY PROVIDING FREE FOOD TO FAMILIES IN NEED WHO ARE CONSIDERED BELOW THE POVERTY LINE ACCORDING TO THE USDA STANDARDS. CLIENTS ARE ELIGIBLE TO RECEIVE FREE FOOD TWICE A MONTH. THE SHARING PLACE SERVED 11,330 FAMILIES, TOTALING 48,312 INDIVIDUALS, IN 2020. 43952 35970 38556 UNDER THE SHARING PLACE, THE FOUNDATION FOR LUTHERAN CHILD & FAMILY SERVICES PROVIDES THE CHRISTMAS STORE, WHICH IS BY REFERRAL ONLY, WHERE CLIENTS MAY "SHOP" AT NO COST FOR GIFTS FOR THEIR FAMILY. IN 2020, 200 FAMILIES BENEFITTED FROM THE CHRISTMAS STORE, TOTALING 920 INDIVIDUALS. THE ORGANIZATION RECEIVED CONTRIBUTIONS OF $38,555.78 WHICH INCLUDED NONCASH IN-KIND CONTRIBUTIONS WITH DONOR DESIGNATED VALUE AS AN EXPENSE AND REVENUE FOR APPROXIMATELY $7,805.14. MANY IN-KIND DONATIONS WERE NOT ASSIGNED A VALUE BY THE DONOR AND WERE THEREFORE ENTERED AS $0. 13107 13047 400 READY, SET, LEARN IS A BEING PHASED OUT OVER THE NEXT FEW YEARS. WE WILL BE USING UP THE RESTRICTED FUNDS THAT HAVE COMPILED OVER THE YEARS. DUE TO COVID, IN 2020, WE PURCHASED 700 SCHOOL UNIFORMS IN VARIOUS SIZES AND GAVE 100 UNIFORMS TO 7 DIFFERENT ELEMENTARY SCHOOLS TO HAND OUT TO THOSE STUDENTS WE ARE IN NEED. 1500 0 250 THE EMERGENCY DIAPER DISPENSARY (TEDD) PROGRAM IS TO ENSURE THAT FAMILIES LIVING IN POVERTY HAVE AN ADEQUATE SUPPLY OF DIAPERS FOR THEIR INFANTS AND TODDLERS. THE PROGRAM PROVIDES FREE DIAPERS TO FAMILIES IN NEED. TEDD WAS INACTIVE DUE TO COVID-19 IN 2020. 14607 13047 650 1400117 1 1 0 0 0 0 0 0 0 1 1 0 1 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 15 0 1 0 0 0 0 0 0 1 1 0 1 1 0 0 0 X 9 8 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 IN X AMANDA HODGE 3173595467 1525 RITTER AVE INDIANAPOLIS IN 46219 ROBERT KASSING PRESIDENT 5.00 0.00 X X 0 0 0 TANIA DENG VICE PRESIDENT 0.50 0.00 X X 0 0 0 CHERYL TROYER TREASURER 1.00 0.00 X X 0 0 0 LEWIS BECKWITH BOARD MEMBER 1.00 3.00 X 0 0 0 BISHOP JAMES STUCK BOARD MEMBER 0.50 0.00 X 0 0 0 MARTHA K SCHMIDT BOARD MEMBER 0.50 0.00 X 0 0 0 DR RON THIEME BOARD MEMBER 0.50 0.00 X 0 0 0 SVEN SCHUMACHER CEO & SECRETARY 15.00 25.00 X X 0 160993 34113 TOM GRAU AGENCY BOARD PRESIDENT 5.00 10.00 X 0 0 0 AMANDA HODGE CFO & DIRECTOR OF OPERATIO 15.00 25.00 X X 0 105397 25190 0 266390 59303 0 0 1 0 0 205814 10675 182818 1356873 514061 1756180 LEASE/RENTAL 531120 1528051 1528051 1528051 825733 825733 69284 0 69284 69284 69284 0 10675 3698 -3698 -3698 4175550 1528051 0 891319 459031 459031 595819 595819 19535 1135 17174 1226 8886 8386 500 2930 2930 22852 3010 16373 3469 19002 19002 13718 5698 5895 2125 11726 1188 966 9572 53375 15755 19307 18313 3553 1410 867 1276 1625 1625 234903 234903 640090 4980 630694 4416 18609 2801 15808 SALARY & WAGE ALLOCATIO 407407 71409 67351 268647 DUES & SUB. 1533 202 124 1207 DONOR RELATED EXPENSES 567 23 544 8421 2753 3007 2661 2523582 1400117 788882 334583 46710 276942 458338 214650 20717 2517 27094806 8316690 19334017 18778116 31984801 35668268 3830000 3755000 0 320940 55674583 59016433 529623 297494 4948219 4265811 79291 185411 5557133 4748716 X 39625935 42716897 10491515 11550820 50117450 54267717 55674583 59016433 X 1651968 2496664 1635 X X 0 1 X 1 0 X 1736186 2285893 1288008 1335301 1756180 8401568 1736186 2285893 1288008 1335301 1756180 8401568 215997 8185571 506090 588763 829644 938807 825733 3689037 4727 1265 5992 12096597 7007685 0.67670 0.68370 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2016 AMOUNT: $ 4,727. 2017 AMOUNT: $ 1,265. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10491515 143339 966080 50114 11550820 9206251 249869 1285119 249724 10491515 10229578 1187221 -227085 1983463 9206251 2908137 8236955 68043 983557 10229578 2069925 1200021 361809 2908137 0.00000 0.62620 0.37380 0 0 77961 77961 26559336 7985273 18574063 452647 331417 121230 4862 4862 18778116 DUE FROM AFILLIATE - LCFS 3755000 F 3755000 DERIVATIVE INTEREST PAYABLE 185411 185411 X PART V, LINE 4: THE ENDOWMENT FUNDS INCLUDE TEMPORARILY AND PERMANENTLY RESTRICTED NET ASSETS. THE TEMPORARILY RESTRICTED NET ASSETS HAVE BEEN RESTRICTED FOR THE INTENDED USE FOR SCHOLARSHIPS AND EDUCATION, SPIRITUAL GROWTH ACTIVITIES, AND OTHER PROGRAMS. IN ADDITION A PORTION OF THE TEMPORARILY RESTRICTED AMOUNT IS FOR UNCONDITIONAL PROMISES TO GIVE THAT ARE DUE IN FUTURE PERIODS. THE INTENDED USES OF THE PERMANENTLY RESTRICTED NET ASSETS, THE ENDOWMENT FUNDS, ARE TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BY SUPPORTING PROJECTS WHICH IMPROVE THE CHAPEL AND ENCOURAGE SPIRITUAL GROWTH. PART X, LINE 2: UNCERTAIN TAX POSITION FOOTNOTE FROM AUDITED FINANCIAL STATEMENT: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY LCFS AND THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF EITHER HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY LCFS AND THE FOUNDATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2020 AND 2019, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. LCFS AND THE FOUNDATION ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X X X X X ANNUAL LUTHERWOOD GOLF 3075 3075 500 418 VOLUNTEER LUNCH 7600 7600 2780 10675 10675 500 3198 3698 -3698 1 LUTHERAN CHILD AND FAMILY SERVICES 1525 N RITTER AVE INDIANAPOLIS IN 46219 350868123 501(C)(3) 459031 GENERAL CONTRIBUTION 1 0 NON-CASH ASSISTANCE 50032 0 586068 PURCHASED & DONATED ITEMS ASSISTANCE FOR FOOD, HYGIENE KITS, CHRISTMAS GIFTS, SCHOOL UNIFORMS, AND DIAPERS. PART I, LINE 2: GRANT FUNDS (CASH) ARE PROVIDED ONLY TO LUTHERAN CHILD AND FAMILY SERVICES WHICH IS A RELATED PARTY ENTITY. THIS ORGANIZATION IS A 501(C)(3) ENTITY THAT IS SUBJECT TO AN INDEPENDENT ANNUAL AUDIT. REPORTS ARE PROVIDED TO THE FOUNDATION BOARD ON A QUARTERLY BASIS. 0 0 0 0 0 0 0 0 0 SVEN SCHUMACHER CEO & SECRETARY 0 146493 0 14500 0 0 0 10051 0 24062 0 195106 0 0 SCHEDULE J, PART I, LINE 3 COMPENSATION IS PAID BY A RELATED ORGANIZATION. THAT ORGANIZATION'S BOARD OF DIRECTORS APPROVES THE CEO'S COMPENSATION. A INDIANA FINANCE AUTHORITY 351602316 2017-03-01 6915000 SEE PART VI 0 0 0 A 6915000 76406 6838594 2017 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 1 1 1 1 PNC 10.000000000000 0 0 0 0 1 A 1 SCHEDULE K, PART I, LINE A, COLUMN (F), DESCRIPTION OF PURPOSE: REFINANCE 2005 AND 2006 IFA BONDS FOR EDUCATIONAL FACILITIES X 35 DONOR DESIGNATED X 10991 DONOR DESIGNATED X 1 9207 DONOR DESIGNATED X 802 493407 DONOR DESIGNATED X INVESTMENT ADVISOR SERVICES 1 400 DONOR DESIGNATED X MISCALLANEOUS 1 21 DONOR DESIGNATED 0 1 0 FORM 990, PART III, LINE 2 IN 2020 THE FOUNDATION FOR LCFS ENGAGED IN A LIMITED PARTNERSHIP TO ESTABLISH A NEWLY CONSTRUCTED 30 UNIT 1 BEDROOM APARTMENT BUILDING FOR YOUNG ADULTS IN DANGER OF HOMELESSNESS. UPON CONCLUSION OF ALL LOW INCOME HOUSING TAX CREDIT OBLIGATIONS, THE FOUNDATION MAY BECOME PROPERTY OWNER, BUT DOES NOT HAVE ANY DIRECT ROLE IN SERVICES PROVIDED. FORM 990, PART VI, SECTION A, LINE 8B THERE WERE NO COMMITTEE MEETINGS SPECIFICALLY OF THE FOUNDATION IN 2020. FOUNDATION BOARD MEMBERS HAVE BEEN ASSIGNED TO THE AUDIT COMMITTEE WITH AGENCY BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE PROCESS OF REVIEWING THE FORM 990 INCLUDES A DETAILED REVIEW BY THE ORGANIZATION'S ACCOUNTING DEPARTMENT AND BOARD TREASURER. THE GOVERNING BODY RECEIVES A COPY OF THE FORM 990 INCLUDING REQUESTED SCHEDULES, AS ULTIMATELY FILED WITH THE IRS, FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED BY THE CFO/DIRECTOR OF OPERATIONS WITH COMPLIANCE ENFORCED BY THE BOARD PRESIDENT. THE SCOPE OF THIS POLICY INCLUDES ALL BOARD MEMBERS. THE POLICY IS IN PLACE TO PROMOTE OPEN AND FAIR DEALINGS THROUGH DISCLOSURE OF BUSINESS AND PERSONAL RELATIONSHIP TO PREVENT BIASED DECISIONS BASED ON PERSONAL INTEREST. THE COVERED PERSONS ARE TO AVOID THE VIOLATION OF ANY GOVERNMENTAL LAW OR REGULATION AND CONDUCT FOUNDATION BUSINESS WITHOUT REGARDS TO THEIR PERSONAL INTERESTS. A SELF DISCLOSURE FROM COVERED PERSONS TO THE BOARD PRESIDENT IS REQUIRED ON ANY POTENTIAL CONFLICTS OF INTEREST. THE COVERED PERSONS ARE TO RECUSE THEMSELVES FROM PARTICIPATING IN ANY DELIBERATION OR DECISIONS ON SUCH TRANSACTIONS. DISCLOSURES ARE FILED IN THE FOUNDATION ADMINISTRATIVE FILES. FORM 990, PART VI, SECTION B, LINE 15 THE FOUNDATION HAS NO EMPLOYEES. THOSE WHO PERFORM DUTIES FOR THE FOUNDATION ARE EMPLOYED BY THE LUTHERAN CHILD AND FAMILY SERVICES (AGENCY). COMPENSATION IS DETERMINED ACCORDING TO THEIR POLICIES AND PROCEDURES. THE FOUNDATION REIMBURSES THEM FOR PERSONNEL COSTS BASED ON TIME RECORDS MAINTAINED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST TO AMANDA HODGE BY MAIL AT 1525 RITTER AVE., INDIANAPOLIS, IN 46219 OR PHONE (317) 359-5467 EXTENSION 258. FORM 990, PART XI, LINE 9: CHANGE IN PRESENT VALUE ON BEQUESTS AND PLEDGES 1,635. FORM 990, PART XII, LINE 2C, OVERSIGHT OF AUDIT THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND NO PROCESSES HAVE CHANGED FROM PRIOR YEAR. PANDO ASPEN GROVE OF COMMUNITY HEIGHTS GP LLC 1525 N RITTER AVE INDIANAPOLIS IN 46219 844042186 PROVIDE PERMANENT SUPPORTIVE HOUSING IN 0 0 FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES OF INDIANA INC PANDO HOUSING FIRST LLC 1525 N RITTER AVE INDIANAPOLIS IN 46219 852197839 PROVIDE PERMANENT SUPPORTIVE HOUSING IN 0 0 FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES OF INDIANA INC LUTHERAN CHILD & FAMILY SERVICES INKY 1525 N RITTER AVE INDIANAPOLIS IN 46219 350868123 RESIDENTIAL TREATMENT FOR CHILDREN IN 501(C)(3) LINE 10 N/A 0 0 1 1 1 0 0 0 0 0 1 0 1 0 1 1 1 1 0 0